Collar and Unobservable valuation inputs: Difference between pages

Revision as of 20:09, 27 June 2022

Fair value accounting.

Unobservable valuation inputs are valuation inputs:

For which market data are not available and
That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.

@@ Line 1: / Line 1: @@
-''Risk management''.
+''Fair value accounting. ''
-A collar hedge, built using a combination of two options.
+Unobservable valuation inputs are valuation inputs:
+#For which market data are not available and
+#That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.
-The term 'collar' can refer either to:
-#The options themselves or
-#The hedged profile achieved with the combination of the underlying exposure and the two options.
+==See also==
+*[[Fair value]]
+*[[IFRS 13]]
+*[[Observable valuation inputs]]
+*[[Valuation inputs]]
-== See also ==
+[[Category:Accounting,_tax_and_regulation]]
-* [[Collar hedge]]
-*[[Interest rate collar]]
-[[Category:Financial_products_and_markets]]